The Smart Garage Company uses standards to control the labour time and labour cost in the shop. The standard labour cost for a motor tune$-$up follows:

Job Standard

Hours Standard

Rate Standard

Cost

Motor tune$-$up $4$ $ $19$ $ $76$

The record showing the time spent in the shop last week on motor tune$-$ups has been misplaced. However, the shop supervisor recalls that $46$ tune$-$ups were completed during the week, and the controller recalls the following variance data relating to tune$-$ups:

Labour rate variance $ $124$ F

Total labour variance $130$ U

Required:

$1.$ Determine the number of actual labour$-$hours spent on tune$-$ups during the week. $($Round your answer to the nearest whole number.$)$

$2.$ Determine the actual hourly rate of pay for tune$-$ups last week.

$($Hint: A useful way to proceed would be to work from known to unknown data either by using the variance formulas or by using the columnar format shown in Exhibit $11-5.)($Round intermediate calculations to the nearest whole number and final answer to $2$ decimal places.$)$